Finanse publiczne · 10/08/1995

Treatment of Underwriters in Section 351 and Section 721 Transactions: Proposed Regulations and Public Hearing Notice

The IRS proposes new rules for transferring cash to corporations or partnerships in transactions intended to qualify under sections 351 and 721, affecting taxpayers involved in stock or partnership interest offerings through underwriters. A public hearing has been scheduled to discuss these proposed regulations.

Source: Federal Register — Department of the TreasuryOpen original release →

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